An Influence Analysis Of Accounting Technical Structure To Accounting Model Under The Informational Technological Condition

Accounting model is closely related with the accounting environment. Among the various influential accounting environment factors, science and technology has become the most important factor day by day. Under the informational technological condition, the traditional accounting model is bound to be replaced by the new accounting model. It is necessary to open the black box of the accounting technologic structure and make a systematic analysis of its constituent elements. Thus, it can clearly demonstrate how the technology impacts the accounting technical structures and how the different accounting technical structure determines the accounting model. Thus not rigidly adhering to the traditional financial managerial point view, to decode the accounting model from the point view of STS has a great sociological significance to the scientific and technological sociology and the financial accounting research.This thesis consists of four chapters. Chapter 1 mainly introduces the general concept and elaborates the main idea of model, accounting model, technical structure, accounting technical structure, traditional accounting model and accounting model under the informational technological condition. Chapter 2 makes a review and makes a sum up of the previous historical development situation under the previous accounting model. Besides this chapter sees through the different accounting technical elements under different accounting model and reflects the impact of the accounting technical structure to the accounting model. In Chapter 3, the author makes a systematic analysis of the three-phase model, including under the condition of the information technology, the relationship of the various accounting technical elements and the accounting technical structure. This chapter mainly focuses on how the accounting model is improved under the influence of information technology. Chapter 4 puts forward some problems existed in the process of the reconstruction of the accounting model with the influence of the information technology. This thesis employs the historical, the comparative and the inductive methodology. The innovative point of this thesis is that it proposes some conception such as accounting technical factor of experience shape, accounting technical factor of entity shape, and accounting technical factor of knowledge shape. Then from the STS point of view, the author explains the technical constitution of the accounting model, and makes a technical elaboration to the accounting model.